Bond Yields for setting the Discount Rate

2026

30th September 2026 | 30th June 2026 | 31st March 2026

2025

31st December 2025 | 30th September 2025 | 30th June 2025 | 31st March 2025

2024

31st December 2024 | 30th September 2024 | 30th June 2024 | 31st March 2024

New Labour Codes

Key Notifications

Code on Social Security, 2020 (SS Code, 2020).

The Occupational Safety, Health and Working Conditions Code, 2020 (OSH Code, 2020).

Code on Wages, 2020.

Partial Notification issued on 21st November 2025 (SS Code, 2020).

Partial Notification issued on 21st November 2025 (OSH Code, 2020).

Clarification issued by Ministry of Labour on 30th December 2025.

Clarification issued by Ministry of Labour on 16th March 2026.

Provident Fund Notification – 17th September 2026.

ICAI Guidance Notes

Guidance on New Labour Codes (February 2026).

FAQ on Implementation on New Labour Codes.

Accounting Standards

1) Accounting Standard 15 (Revised 2005).

• ASB Guidance on Implementing AS15 (Revised 2005).

2) Indian Accounting Standard 19 (Ind AS 19).

3) USGAAP

• ASC 715 – 20 – 50.
• EY Notes on AOCI Disclosures (1) & (2).
• Erstwhile GAAPs – FAS 43, FAS 87, FAS 106, FAS 132r, FAS 158.

Bare Acts and Notifications

Shop & Establishment Acts

Maharashtra.

• 2025 Ordance.
• 2025 proposed draft rules yet to be notified.

Karnataka (KLJ Publications).

Tamil Nadu.

Andhra Pradesh.

Delhi.

Uttar Pradesh (1962).

• 2025 Amendment.
• 2026 version (including amendments).

Gujarat.

Erstwhile Legislations

Payment of Gratuity Act, 1972.

Factories Act, 1948.

Newsletters

Code on Social Security, 2020 | Impact on Gratuity

Karnataka Compulsory Gratuity Insurance Rules, 2024.

Determination of Discount Rate under Indian Accounting Standards.

Repo and Reverse Repo Rates explained simply.

Case Studies

Contractual Workers’ Gratuity | IIT Bombay.

Mr. Pillai v HDFC Bank.